Every journey starts with a destination and time frame in mind. If there is no destination then that is called wandering. Business is also a journey which you embark because you want to achieve something – money, fame, knowledge, satisfaction for something done with the best of abilities, etc. When you set up targets at the beginning of the year you get a direction for the future and you get a chance to analyze and look back at the plus points and the minus points of the past year.